Guidance

Customs: schedule of contraventions from 1 January 2021

Updated 25 April 2024

You can find the rules under the schedule to SI 2003/3113. The terms used here match the definitions used in Regulation 2 of that instrument.

You should take into account amendments that have been made to the regulation since it was first introduced, particularly changes to SI 2018/1260 and changes to SI 2019/148.

For safety and security matters (including entry summary and exit summary declarations), you can find details about penalties in the schedule to SI 2019/121. This schedule mentions rules in the safety and security legislation that apply for goods entering or being taken out of Great Britain (England, Scotland and Wales).

1. Report

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
1	23 December 2003	The Customs and Excise Management Act 1979 Section 35(1) To report in such form and manner containing such particulars as Customs direct.	The vehicle operator (£1,000).
2	23 December 2003	The Ship’s Report, Importation and Exportation by Sea Regulations 1981 Regulation 3 Completion of the forms directed by Customs under section 35(1) of the Customs and Excise Management Act 1979 by the master, or a person authorised by him (as Customs permit).	The master (£1,000). Person authorised by the master (£1,000).
3	23 December 2003	The Ship’s Report, Importation and Exportation by Sea Regulations 1981 Regulation 4 Delivery of a duly completed report: (a) to a boarding officer immediately on request, (b) to the place designated within 3 hours of the ship having reached its place of loading or unloading, or (c) on the expiration of 24 hours following arrival within the limits of the port when a ship has not arrived at its place of loading or unloading.	The master (£1,000). Person authorised by the master (£1,000).
4	23 December 2003	The Ship’s Report, Importation and Exportation by Sea Regulations 1981 Regulation 5 To retain on board as long as the ship remains within the limits of the port a copy of the form of report for inspection by an officer.	The master (£1,000).
5	23 December 2003	The Aircraft (Customs and Excise) Regulations 1981 Regulation 4(1) Delivery to the proper officer of: (a) a General Declaration, (b) particulars of the goods on the aircraft, and (c) a list in duplicate of the stores on board the aircraft.	Commander of the aircraft (£1,000).
6	23 December 2003	The Customs and Excise Management Act 1979 Section 35(6) To answer all such questions relating to: (a) vehicle, (b) the goods carried therein, (c) the crew, and (d) the voyage or flight or rail journey as put to him by the proper officer.	The master (£1,000). The vehicle operator (£1,000). Commander of the aircraft (£1,000).
7	23 December 2003	The Customs and Excise Management Act 1979 Section 35(7) Where prior to report: (a) bulk is broken, (b) stowage of any goods is altered to facilitate, unloading of any part thereof before making report, (c) any part of the goods are staved, destroyed, thrown overboard, or (d) a container opened and no proper explanation is given to the satisfaction of Customs.	The vehicle operator (£1,000). Commander of the aircraft (£1,000).
8	1 January 2021	The Customs and Excise Management Act 1979 Section 35A To provide confirmation of a Customs declaration as required in accordance with regulations made under section 35A.	The vehicle operator (£1,000).
9	1 January 2022	The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 Regulation 8A(2)(3) Goods subject to regulation 131(2) or 131F(3) of the Customs (Import Duty) (EU Exit) Regulations 2018 which have been imported by sea must not be removed from an approved wharf other than in accordance with regulation 8A.	The person in possession or control of the goods (£2,500).
12	1 January 2022	The Customs Importation (Miscellaneous Provisions and Amendment) (EU Exit) (Amendment) Regulations 2021 Regulation 2 Goods subject to regulation 131(2) of the Customs (Import Duty) (EU Exit) Regulations 2018 must not be removed from the terminal control area located in Folkestone, in Kent other than in accordance with the regulation.	The person in possession or control of the goods (£2,500).
400	2 April 2015	The Customs and Excise Management Act 1979 Section 20(1A) and (1B), Section 22(1A) and (1B), and Section 25(1B) Any conditions or restrictions attaching to any approval given under the provisions of section 20(1B), 22(1B) or 25(1B).	The approved person (£1,000).
452	2 April 2015	The Customs and Excise Management Act 1979 Section 20(1A) and (1B), Section 22(1A) and (1B), and Section 25(1B) Any pre-approval conditions specified in regulations made under section 20(1) or 22(1A) of the act.	The approved person (£2,500).
423	1 January 2021	The Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018 Any pre-approval conditions contained in schedule 1 to the regulations or specified by an officer of HMRC under schedule 2 to regulations.	The approved person (£2,500).
401	2 April 2015	The Customs and Excise Management Act 1979 Section 21(1) and (3)(b) Except where permitted, not to cause, or permit, to land an aircraft other than at a customs and excise airport (which, in the case of flights departing the UK, must be as specified in the clearance application), except with Customs’ permission or for unavoidable cause.	The commander of the aircraft (£2,500).
402	2 April 2015	The Customs and Excise Management Act 1979 Section 21(2) Except as permitted by Customs, not to bring into the UK, in an aircraft, at any place other than a customs and excise airport, goods being imported.	The person bringing in the goods (£2,500).
403	2 April 2015	The Customs and Excise Management Act 1979 Section 21(3)(a) Except where permitted, not to depart on a flight to a place or area outside the UK from any place in the UK other than a customs and excise airport.	The person departing (£2,500).
404	2 April 2015	The Customs and Excise Management Act 1979 Section 21(4)(a) In the case of landing other than as permitted under sections 21(1) or (3): (a) to make immediate report (b) not to permit goods to be unloaded from the aircraft (c) not to permit any crew or passengers to leave its vicinity (d) to comply with any directions given by an officer.	The commander of the aircraft (£2,500).
405	2 April 2015	The Customs and Excise Management Act 1979 Section 21(4)(b) In the case of landing other than as permitted under sections 21(1) or (3), no passenger or crew member to leave the immediate vicinity of the aircraft without the consent of an officer or constable.	The passenger or crew member in question (£2,500).
406	2 April 2015	The Customs and Excise Management Act 1979 Section 33(1) To allow an officer to board and inspect a vehicle which is an aircraft or railway vehicle and all goods and documents carried in and relating to it.	Vehicle operator (£2,500).
407	2 April 2015	The Customs and Excise Management Act 1979 Section 33(2) To permit an officer to enter and inspect an aerodrome or railway customs area and all buildings and goods thereon.	The person in control of the aerodrome or railway customs area (£2,500).
408	2 April 2015	The Customs and Excise Management Act 1979 Section 33(3) Obligation to comply with any record keeping requirements contained in section 33(3)(a), (b) and (c) of the act.	The person in control of the aerodrome (£2,500).
408	1 January 2021	The Customs and Excise Management Act 1979 Section 33(3)(a) Obligation to comply with any record keeping requirements contained in section 33A(3)(a), (b) and (c) of the act.	The person in control of the railway customs area (£2,500).
409	2 April 2015	The Customs and Excise Management Act 1979 Section 34(1) Any instructions given under section 34(1) of the act.	The commander of the aircraft (£2,500).
409	1 January 2021	The Customs and Excise Management Act 1979 Section 34(1)(a) Obligation to comply with any instructions contained in section 34(1A) of the act.	The owner of the aircraft (£2,500) The railway vehicle operator, or the owner of the railways customs area (£2,500).
410	2 April 2015	The Customs and Excise Management Act 1979 Section 64(1) and (1)(a) Except as otherwise provided for in regulations made under section 64(1)(a), no vehicle other than a road vehicle is to depart from the UK until clearance for departure has been obtained from the proper officer.	The vehicle operator (£1,000).
411	2 April 2015	The Customs and Excise Management Act 1979 Section 71(1) To deliver a report to the proper officer as directed.	The master of the ship (£500).
412	2 April 2015	The Customs and Excise Management Act 1979 Section 72(2) and (3)(b) Any requirement made under section 72(2) or (3)(b) of the Act.	The master of the ship (£500).
413	2 April 2005	The Customs and Excise Management Act 1979 Section 77(1)(b) Any requirement made under section 77(1) of the act.	The person of whom the requirement is made (£1,000).
414	2 April 2015	The Customs and Excise Management Act 1979 Section 78(1) (a) A person (P) entering the UK must, at such place and in such manner as Customs may direct, declare anything contained in P’s baggage or carried with P which P has obtained outside the UK and in respect of which P is not entitled to exemption from duty and tax by virtue of any order under section 13 of the Customs and Excise Duties (General Reliefs) Act 1979 (personal reliefs) or any regulations made under section 19(1) of the Taxation (Cross-border Trade) Act 2018. (b) A person (P) entering the UK must, at such place and in such manner as Customs may direct, declare anything contained in P’s baggage or carried with P which, being dutiable goods or chargeable goods, P has obtained in the UK without payment of duty or tax and in respect of which P is not entitled to exemption from duty and tax by virtue of any order under section 13 of the Customs and Excise Duties (General Reliefs) Act 1979 or any regulations made under section 19(1) of the Taxation (Cross-border Trade) Act 2018.	Any person (£1,000).
415	2 April 2015	The Customs and Excise Management Act 1979 Section 158(1) and (3) Provision and maintenance of appliances, facilities and fittings, keeping the appliances in an approved place, allowing use of the same at any time to a proper Officer, all necessary assistance to be given.	The person on whom the obligation falls (£1,000).
416	2 April 2015	The Control of Movement of Goods Regulations 1984 Not to move or interfere with goods to which the regulations apply other than in accordance with the regulations.	The person moving or interfering with the goods (£2,500).
417	1 January 2022	The Taxation (Cross-border Trade) Act 2018 Section 37(7) and paragraph 1(2) of schedule 1 Requiring the goods to be handled, or otherwise dealt with, in accordance with instructions given by an HMRC officer.	The person instructed by an HMRC officer (£2,500).

2. Presentation of goods to customs

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
DIR	2 August 2011	Customs and Excise Management Act 1979 Directions made on 2 August 2011 under section 30 No goods to which section 30 applies to be moved except: (a) on the instructions of a proper officer (b)in the manner and under the conditions specified by a proper officer.	The declarant (£1,000). The person who moves the goods (£1,000).
30	2 August 2011	The Customs (Import Duty) (EU Exit) Regulations 2018 Regulation 4(1) and (2) Obligation to give notification to HMRC of the importation of goods into the UK.	The person responsible for giving the notification (£2,500).
36	Relevant rule is or will be repealed	The Customs (Import Duty) (EU Exit) Regulations 2018 Regulation 4(3)(c) Notification of arrival: Where a person is deemed to have notified HRMC under regulation 4(3)(a) or (3)(a)(a) of the Customs (Import Duty) (EU Exit) Regulations 2018 and the Customs declaration in respect of the goods was not made using the Entry in Declarant’s Records (EIDR) procedure, the person must give a notification to HMRC that the goods have arrived in the UK which meets the requirements in regulation 4(3)(d).	The person responsible for giving the notification (£2,500).

3. Authorisations and approvals

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
10	1 January 2021	The Customs (Import Duty) (EU Exit) Regulations 2018 Regulation 89(5) The approved person must comply with any conditions specified in or under the regulations relating to the approval or the notification of the approval.	The approved person (£2,500).
11	1 January 2021	The Customs (Import Duty) (EU Exit) Regulations 2018 Regulation 90 The approved person must notify HMRC if they cease to satisfy eligibility criteria for approval or they fail to meet any condition to which their approval is subject or there are material changes to the information given in their application.	The approved person (£2,500).

4. Customs declarations

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
40	The relevant rule repealed	The Customs (Import Duty) (EU Exit) Regulations 2018 Regulation 4A (2) When required to do so by an HMRC officer, the person who is in possession or control of the goods must produce to the officer evidence that the person took reasonable steps to ensure that the person would be informed whether the relevant criteria would be met.	The person in possession or control of the goods (£1,000).
41	1 January 2021	The Customs (Import Duty) (EU Exit) Regulations 2018 Regulation 8(2) Requirement to make a temporary storage declaration in accordance with paragraph (5).	The person who notifies the importation of the goods (£1,000).
42	1 January 2021	The Customs (Import Duty) (EU Exit) Regulations 2018 Regulation 12(1) Carrying out activity in relation to goods in temporary storage other than that described in paragraph (2).	The approved person (£1,000).
43	1 January 2021	The Customs (Import Duty) (EU Exit) Regulations 2018 Regulation 12(3) and (4) Requirement to keep a record. The approved person must keep a record, in the specified form and for a period of 3 years beginning with the date of any handling whilst the goods are in temporary storage.	The approved person (£1,000).
44	1 January 2021	The Customs (Import Duty) (EU Exit) Regulations 2018 Regulation 29C (2)(3) Requirement to comply with the transitional EIDR simplified customs declaration process as required by regulation 29C (2).	The primary declarant (£2,500).
45	1 January 2021	The Customs (Import Duty) (EU Exit) Regulations 2018 Regulation 29C (8) A primary declarant must make available for inspection by an HMRC officer by the end of the applicable period, any documents required to accompany the transitional simplified customs declaration.	The primary declarant (£2,500).
46	1 January 2021	The Customs (Import Duty) (EU Exit) Regulations 2018 Regulation 29C (9) An authorised declarant must make available for inspection by an HMRC officer by the end of the applicable period, any documents required to accompany the transitional supplementary customs declaration.	The authorised declarant (£2,500).
47	1 January 2021	The Customs (Import Duty) (EU Exit) Regulations 2018 Regulation 29E (1) Requirement to allow access to transitional EIDR electronic system or provide information. An eligible person who makes a transitional simplified customs declaration must, when required to do so by an HMRC officer: (a) allow access by the officer to the transitional EIDR electronic system operated by the person, or (b) provide to the officer from that system such information, as the officer reasonably requires in order to verify transitional EIDR records or records showing whether or not any goods have been imported which are subject to a prohibition or restriction on import imposed under an enactment.	The eligible person (£2,500).
50	1 January 2021	The Taxation (Cross-border Trade) Act 2018 Section 3(1) and paragraph 1(1) of schedule 1 Chargeable goods which are presented to customs on import must be declared for a customs procedure by the making of a customs declaration.	The person responsible for making the customs declaration (£2,500).
51	1 January 2021	The Taxation (Cross-border Trade) Act 2018 Section 6(4)(a) Persons providing false information in connection with a chargeable customs declaration where the person knew or ought reasonably to have known that the information was false.	The person providing the false information (£2,500).
80	1 January 2021	The Customs (Import Duty) (EU Exit) Regulations 2018 Regulation 32(1) Requirement to comply with the simplified customs declaration process as required by regulation 32(1).	The authorised declarant (£2,500).
82	1 January 2021	The Customs (Import Duty) (EU Exit) Regulations 2018 Regulation 32(2) An authorised declarant must make available for inspection by an HMRC officer by the end of the applicable period, any documents required to accompany the Customs declaration in question.	The authorised declarant (£2,500).
83	1 January 2021	The Customs (Import Duty) (EU Exit) Regulations 2018 Regulation 37(5) or 37A(8) Requirement to allow access to EIDR electronic system or provide information. An authorised EIDR declarant must, when required to do so by an HMRC officer: (a) allow access by the officer to the EIDR electronic system operated by the declarant, or (b) provide to the officer from that system such information, as the officer reasonably requires in order to verify EIDR records or records showing whether or not any goods have been imported which are subject to a prohibition or restriction on import imposed under an enactment. Requirement to allow access to EIDR electronic system or provide information.	The authorised EIDR declarant (£2,500).

5. Roll-on roll-off (RoRo) vehicles

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
70	1 January 2021	The Customs (Import Duty) (EU Exit) Regulations 2018 Regulation 131(1) and (2) Chargeable goods destined for RoRo listed locations Where chargeable goods to be imported are carried by a RoRo vehicle which is boarded onto a train or vessel destined for a RoRo listed destination, a declaration in respect of the goods must be made in accordance with regulation 131(2).	The person responsible for making the declaration (£1,000).
71	1 January 2021	The Customs (Import Duty) (EU Exit) Regulations 2018 Regulation 131F(3) Chargeable goods carried by relevant vehicles destined for another listed location: requirement to make a Customs declaration or temporary storage declaration within the time stipulated in subparagraph (a) or (b). Regulation 131F(3A) Customs declaration or temporary storage declaration made under regulation 131F(3) must not be amended or withdrawn by the declarant without the consent of an HMRC officer.	The person responsible for making the declaration (£1,000). The declarant (£1,000).
72	1 January 2021	The Customs (Import Duty) (EU Exit) Regulations 2018 Regulation 131(4) Where chargeable goods to be imported are carried by a RoRo vehicle which is boarded onto a train or vessel destined for a RoRo listed destination, a declaration in respect of the goods must be made in accordance with regulation 131(2).	Evidence of compliance with regulation 131(2) must be produced to an HMRC officer when required (£1,000).
73	1 January 2021	The Customs (Import Duty) (EU Exit) Regulations 2018 Regulation 131(6) When required to do so by an HMRC officer, the person who is responsible for providing the service of operating a train or vessel destined for a RoRo listed location on to which a RoRo vehicle carrying goods is boarded (“the responsible person”) must produce to the officer evidence that the person reasonably believed that paragraph (2) of the regulation had been complied with in respect of every RoRo vehicle carrying goods on board the train or vessel.	The responsible person (£1,000).
74	1 January 2022	Notification of embarkation requirement The Customs (Import Duty) (EU Exit) Regulations 2018 Regulation 131I(1) and (3) Carriers of chargeable goods destined for a RoRo listed location or another listed location must provide a notification to HMRC immediately after the relevant vehicle on which goods have been boarded or loaded has departed for the UK, such notification to be made in the form and manner and contain such information as is specified in a notice published by HMRC Commissioners in accordance with paragraph (3).	The carrier (£1,000).

6. Special procedures

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
120	1 January 2021	Special procedures The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 Regulation 8 Declarations treated as application for authorisation. Requirement to comply with any conditions set out in a notice published by HMRC under paragraph (4) of regulation 8.	The authorised person (£2,500).
121	1 January 2021	The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 Regulation 44 Requirement to keep and preserve records in a form specified in a notice by HMRC and update such records within a specified period after the occurrence of a specified event if required to do so by a notice published under paragraph (3) of regulation 44.	The person specified in paragraph (2) of regulation 44 (£1,000).
122	1 January 2021	Customs and Excise Duties (General Reliefs) Act 1979 Regulation 42(7) Requirement to comply with an obligation that has been transferred as specified in an approval notification under paragraph (7) of regulation 42.	Any person to whom rights and obligations in relation to a relevant non-transit part 1 procedure are transferred under regulation 42 (£2,500).
123	1 January 2021	The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 Regulation 17 Goods not to be removed from a customs warehouse save as permitted under the regulations.	The person who removed the goods in contravention of regulation 17 (£2,500). The holder of the procedure (£2,500). The person approved by HMRC to operate premises as a place to keep goods declared for a storage procedure (£2,500).

7. Community status of goods and Community Transit

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
200	1 January 2021	Common Transit Convention, Transport International Routiers and UK Transit The Customs Transit Procedures (EU Exit) Regulations 2018 Paragraphs 4(1)(a) and 29(1)(a) of schedule 1 and paragraph (8)(1) of schedule 3 Requirement to present the goods intact and with the required information at the HMRC customs office of destination in the UK within the applicable time-limit and in compliance with the measures taken by HMRC and other customs authorities to ensure their identification.	The holder of the procedure (£2,500).
201	1 January 2021	The Customs Transit Procedures (EU Exit) Regulations 2018 Paragraphs 4(1)(c), 29(1)(c) of schedule 1 and paragraph 4(1) of schedule 3 Requirement to provide a guarantee.	The holder of the procedure (£2,500).
203	1 January 2021	The Customs Transit Procedures (EU Exit) Regulations 2018 Paragraphs 4(1)(b) and 29(1)(b) of schedule 1 and paragraph 8(1) of schedule 3 Requirement to observe the customs provisions relating to the procedure.	The holder of the procedure (£2,500).
205	1 January 2021	The Customs Transit Procedures (EU Exit) Regulations 2018 Paragraph 61(6) of schedule 1 Requirement to meet the obligation that T2L or T2LF data drawn up in accordance with paragraph 61 must contain the endorsement ‘signature waived’ in place of the authorised issuer’s signature.	The authorised issuer (£2,500).
206	1 January 2021	The Customs Transit Procedures (EU Exit) Regulations 2018 Paragraphs 4(8) and 29(7) of schedule 1 and paragraph 8(1) of schedule 3 Requirement to notify all offences and irregularities related to the common or UK transit procedure to the HMRC customs office of destination.	The holder of the procedure (£2,500).
207	1 January 2021	The Customs Transit Procedures (EU Exit) Regulations 2018 Paragraphs 2(1) and (4) and 27(1) and (3) of schedule 1 Requirement to present the goods together with the Master Reference Number (MRN) of the declaration and any transit accompanying document at each HMRC customs office of transit.	The carrier (£2,500).
208	1 January 2021	The Customs Transit Procedures (EU Exit) Regulations 2018 Paragraphs 2(A1) and (4) and 27(A1)(3) of schedule 1 Requirement to provide, in specified cases, the Master Reference Number (MRN) of the declaration of goods to be brought into the UK, any transit accompanying document and vehicle registration number of any vehicle in which the goods are carried before the goods enter, or re-enter, the UK.	The carrier (£2,500).
209	1 January 2021	The Customs Transit Procedures (EU Exit) Regulations 2018 Paragraphs 5(1), 30(1) of schedule 1 and paragraph 8(2) of schedule 3 Requirement to present the goods, the Movement Reference Number (MRN) of the declaration and any information required by HMRC or other customs authority at the HMRC office of destination during the official opening hours or, where allowed by the office of destination and at the request of the person concerned, outside the official opening hours or at any other place.	The carrier (£2,500).
211	1 January 2021	The Customs Transit Procedures (EU Exit) Regulations 2018 Paragraphs 7(1) and 31(1) of schedule 1, paragraphs 8(1) and 20(1) of schedule 2 and paragraph 8(3) of schedule 3 Requirement to: (a) immediately notify the HMRC customs office of destination of the arrival of the goods and inform them of any irregularities or incidents that occurred during transport (b) wait for permission from the HMRC customs office of destination before unloading the goods (c) enter, after unloading, the results of the inspection and any other relevant information relating to the unloading into the authorised consignee’s records without delay (d) notify HMRC at that HMRC customs office of destination of the results of the inspection of the goods and inform them of any irregularities no later than the third day following the day on which permission was received to unload the goods.	The holder of the procedure (£2,500). The authorised consignee (£2,500).
216	1 January 2021	The Customs Transit Procedures (EU Exit) Regulations 2018 Paragraphs 6(1) and 18(1) of schedule 2 In the circumstances described in paragraph 8(1) or paragraph 18(1) of schedule 2, requirement to present to the HMRC customs office within official opening hours unless otherwise agreed by HMRC: the goods together with the road vehicle, the combination of vehicles or the container, the TIR Carnet and any information required by HMRC.	The carrier (£2,500).
217	1 January 2021	The Customs Transit Procedures (EU Exit) Regulations 2018 Paragraphs 6(1) and 18(1) of schedule 2 Where are goods moved under a TIR transit procedure, requirement to present on arrival at the HMRC customs office of destination: (a) the goods together with the road vehicle, the combination of vehicles or the container (b) the TIR Carnet (c) any information required by HMRC	The carrier (£2,500).
218	1 January 2021	The Customs Transit Procedures (EU Exit) Regulations 2018 Paragraphs 3(2), 4(1) and 14(1) of schedule 2 The TIR Carnet holder is required to submit without delay, goods and the TIR Carnet for the TIR transit procedure at the HMRC customs office of entry or customs office departure, as the case may be.	The TIR Carnet holder (£2,500).
219	1 January 2021	The Customs Transit Procedures (EU Exit) Regulations 2018 Paragraphs 4(4) and 29(3) of schedule 1 and paragraph 8(1) of schedule 3 A carrier or recipient of goods who accepts goods knowing that they are moving under a common or UK transit procedure is also responsible for presentation of the goods intact at the customs office of destination within the time-limit set by the HMRC customs office of departure and in compliance with the measures taken by HMRC and other customs authorities to ensure their identification.	A carrier or recipient of goods who accepts the goods knowing they are moving under a common or UK transit procedure (£2,500).
220	1 January 2021	The Customs Transit Procedures (EU Exit) Regulations 2018 Paragraphs 3(1) and 28(1) of schedule 1 and paragraph 7 of schedule 3 Other than where this requirement is waived or not required under these regulations, the carrier must present goods together with the Movement Reference Number (MRN) to HMRC under the circumstances described in paragraph 3(1) or 28(1) of schedule 1 or paragraph 7 of schedule 3.	The carrier (£2,500).
221	1 January 2021	The Customs Transit Procedures (EU Exit) Regulations 2018 Paragraphs 8(2) and 20(2) of schedule 2 The authorised consignee must ensure that the TIR Carnet for the TIR transit procedure is presented, within the time-limit laid down in the authorisation, at the HMRC customs office of destination for the purposes of terminating the TIR transit procedure in accordance with paragraph 7(1) of schedule 2.	The authorised consignee (£2,500).
222	1 January 2021	The Customs Transit Procedures (EU Exit) Regulations 2018 Paragraph 63 of schedule 1 Requirement to comply with business continuity procedure in a public notice made under paragraph 63 of schedule 1.	The holder of the procedure, the authorised consignee, or the consignee (£2,500).

8. Information and records

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
230	1 January 2021	Finance Act 1994 Section 23 Any obligation to provide, furnish, or produce information or documents to Customs (whether subject to time limit or reasonable demand) in such form as may reasonably be required for examination, copying or making extracts or removal for such purposes and whether for a reasonable or specified period.	The person directly or indirectly involved in the customs operation concerned for the purposes of trade in goods (£1,000).
231	1 January 2021	The Customs Traders (Accounts and Records) Regulations 1995 To keep and preserve records as required by the regulations.	Any person carrying on a trade or business within the meaning of section 20 of the 1994 act (£1,000). The person upon whom the obligation falls (£1,000).
232	1 January 2021	The Customs (Records) (EU Exit) Regulations 2019 Regulation 3(1) A person who is subject to a Customs obligation, or who carries out an act in pursuance of a Customs obligation, must keep and preserve such records, in such form and for such period as specified in a notice published by HMRC.	The person required to keep and preserve records (£1,000).
233	1 January 2021	The Customs (Records) (EU Exit) Regulations 2019 Regulation 4(2) Where the regulation applies, a person referred to in regulation 4(1) must keep documents and information in accordance with article 51 of regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying the Union Customs Code (UCC) as saved by regulation 4(2).	The person who was immediately before exit day, subject to an obligation under article 51 of the Union Customs Code (UCC) to keep documents and information (£1,000).

9. The Postal Packets (Revenue and Customs) Regulations 2011

New reason code numbers given to these as they are different from the previous ones.

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
422	9 May 2018	The Postal Packets (Revenue and Customs) Regulations 2011 Regulations 17, 18(1) and 19 All foreign postal packets (a) to be accompanied by a customs declaration in the appropriate form, completed in one of the permitted languages, legibly, accurately and in full. (b) in the cases to which regulation 18(1) applies, to be labelled or distinguished as required by that regulation.	The sender (£1,000). The postal operator (£2,500).
418	2 April 2015	The Postal Packets (Revenue and Customs) Regulations 2011 Regulation 18(2) On accepting a packet satisfying the requirements of regulation 18(1) to give the sender a duly endorsed certificate of sending.	The postal operator (£2,500).
419	2 April 2015	The Postal Packets (Revenue and Customs) Regulations 2011 Regulation 21 When so requested by a customs officer, to produce any packet to that officer or open it for that officer’s examination.	The postal operator (£2,500).
420	2 April 2015	The Postal Packets (Revenue and Customs) Regulations 2011 Regulation 22(3) To return, destroy or deliver up to Customs goods for which no proper account is given within the requisite period.	The postal operator (£2,500).
421	2 April 2015	The Postal Packets (Revenue and Customs) Regulations 2011 Regulation 23 To pay over to Customs any sums due to them recovered under section 105(3) of the Postal Services Act 2000.	The postal operator (£2,500).

10. EU system of duty reliefs

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
424	2 April 2015	The Customs and Excise (Personal Reliefs for Special Visitors) Order 1992 The conditions for relief set out in the Order.	The entitled person (£1,000).
425	1 January 2021	The Customs (Northern Ireland) (EU Exit) Regulations 2020 Regulation 16M Where a claim for relief is granted and the claimant becomes aware of the eligibility criterion in regulation (b) not having been met at the time of the grant of the claim, or an error, the claimant must notify HMRC as soon as practicable in accordance with regulation 16M of the Customs (Northern Ireland) (EU Exit) Regulations 2020.	The person required to make the notification (£2,500).
426	1 January 2021	The Customs (Northern Ireland) (EU Exit) Regulations 2020 Regulation 16S Requirement to keep and preserve records, in a form, and for a period, specified in a notice by HMRC.	The claimant and where relevant, the principal (£1,000).

11. Unaccompanied goods

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
430	1 January 2021	The Customs (Import Duty) (EU Exit) Regulations 2018 Regulation 131C (1) Where unaccompanied goods are to be imported on a through train destined for St Pancras International, a declaration in respect of the goods must be made in accordance with regulation 131C (1).	The person responsible for making the declaration (£1,000).
431	1 January 2021	The Customs (Import Duty) (EU Exit) Regulations 2018 Regulation 131C (2) The Customs declaration or temporary storage declaration must not be amended or withdrawn save as provided for in the paragraph.	The declarant (£1,000).
432	1 January 2021	The Customs (Import Duty) (EU Exit) Regulations 2018 Regulation 131C (4) When required to do so by an HMRC officer, the person who is responsible for providing the service of operating a through train onto which the goods are loaded must produce to the officer evidence that the person took reasonable steps to ensure that paragraph (1) of the regulation had been, or would be, complied with in respect of the goods.	The responsible person (£1,000).
433	1 January 2021	Chargeable goods Destined for Other Listed Locations The Customs (Import Duty) (EU Exit) Regulations 2018 Regulation 131F (3) Where unaccompanied chargeable goods to be imported are carried by a relevant vehicle which is destined for another listed location, a declaration in respect of the goods must be made in accordance with regulation 131F (3).	Person responsible for making a declaration (£1,000).
434	1 January 2021	The Customs (Import Duty) (EU Exit) Regulations 2018 Regulation 131F (4) When required to do so by an HMRC officer, the person who is in possession or control of the goods must produce to the officer evidence that the person took reasonable steps to ensure that regulation 131F (3) had been or would be complied with in respect of the goods.	Person in control or possession of goods (£1,000).

12. Freeports

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
435	8 November 2021	The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 Regulation 3(1) and 3(2)(c) A person must not carry out a specified activity in a free zone related to goods declared for a free zone procedure unless they are authorised to do so.	The person who carries out the activity (£2,500).
436	8 November 2021	The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 Regulation 18E (1) Prohibition on carrying out any industrial, commercial or service activity in a free zone unless HMRC have been given prior notification.	The person who carries out the activity (£2,500).
437	8 November 2021	The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 Regulation 18E (6) Prohibition or restriction imposed by HMRC on carrying out an industrial, service or commercial activity in a free zone.	The person who carries out the activity contrary to a prohibition or restriction (£2,500).
438	8 November 2021	The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 Regulation 18E (8)(a) A responsible authority must take reasonable steps to ensure that no person carries out an activity involving the keeping of goods subject to a special customs procedure in a free zone if paragraph (i), (ii) or (iii) of regulation 18E(8)(a) applies.	The responsible authority that has failed to take reasonable steps to ensure the activity is not carried out (£2,500).
439	8 November 2021	The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 Regulation 18E (8)(b) A responsible authority must take reasonable steps to ensure that no person brings goods into a free zone of a description specified in a notice published under regulation 18C (2).	The responsible authority that has failed to take reasonable steps to ensure that the goods were not brought into the free zone (£2,500).
440	8 November 2021	The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 Regulation 18E (8)(c) A responsible authority must take reasonable steps to ensure that no person removes goods from a free zone in breach of regulation 18F (1).	The responsible authority that has failed to take reasonable steps to ensure that the goods were not removed (£2,500).
441	8 November 2021	The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 Regulation 18E (9) Requirement relating to the control of goods subject to a special customs procedure within a free zone that is imposed by HMRC.	The responsible authority that has failed to comply with a requirement (£2,500).
442	8 November 2021	The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 Regulation 18F (1) A person must not cause or permit goods to be removed from a free zone unless the conditions provided for in regulation 18F (1) are met.	Person who removed or caused the goods to be removed in contravention of regulation 18F (1) (£2,500).
443	8 November 2021	Designation order Any condition or requirement contained in a designation order made under section 100A(5) of the act.	The responsible authority who has breached the condition or failed to comply with the requirement (£2,500).

13. Authorised Economic Operators

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
446	20 February 2019	The Customs Safety and Security (Penalty) Regulations 2019 Articles 23(2) and 38(2)(b) of the Code The holder of a decision granting an authorisation of an Authorised Economic Operator for security and safety must inform the customs authorities without delay of any factor arising after the decision was taken, which may influence its continuation or content.	Holder of the decision (£2,500).

14. Entry summary declarations

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
447	20 February 2019	The Customs Safety and Security (Penalty) Regulations 2019 Article 127 of the Code, articles 104 to 111 of the Delegated Regulation and articles 182 and 183 of the Implementing Regulation Goods brought into the customs territory of the union must be covered by an entry summary declaration. The entry summary declaration must be lodged electronically at the customs office of first entry within a specified time limit.	The carrier (£1,000).
448	20 February 2019	The Customs Safety and Security (Penalty) Regulations 2019 Article 127(5) of the Code and annex b of the Delegated Regulation The entry summary declaration must contain the particulars necessary for risk analysis for safety and security purposes.	The declarant (£1,000).
449	20 February 2019	The Customs Safety and Security (Penalty) Regulations 2019 Article 189 of the Implementing Regulation Where a sea-going vessel or an aircraft entering the customs territory of the union is diverted and is expected to arrive first at a customs office not indicated in the entry summary declaration, the operator of that means of transport must inform the customs office indicated in the entry summary declaration as the customs office of first entry of that diversion.	The operator of the active means of transport (£1,000).

15. Exit summary declarations

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
450	20 February 2019	The Customs Safety and Security (Penalty) Regulations 2019 Articles 263 and 271 of the Code and articles 244 and 245 of the Delegated Regulation Goods to be taken out of the customs territory of the union, where a customs declaration or a re-export declaration is not lodged, must be covered by an exit summary declaration to be lodged at the appropriate customs office within a specific time limit before the goods are taken out of the customs territory of the union.	The carrier (£1,000).
451	20 February 2019	The Customs Safety and Security (Penalty) Regulations 2019 Articles 263(3), 263(4) and 271(3) of the Code and annex b of the Delegated Regulation The exit summary declaration must contain the particulars necessary for risk analysis for safety and security purposes.	The declarant (£1,000).